ORIGINAL RESEARCH ARTICLE | June 9, 2021
Reconstruction of Fine in Taxation Criminal Sanctions Based on Justice Value
Priyanto, Gunarto, Anis Mashdurohatun
Page no 342-347 |
10.36348/sijlcj.2021.v04i06.004
The purpose of this research is to identify and analyze weaknesses in the application of criminal penalties in current tax crimes and to reconstruct criminal penalties in the field of value-based taxation. justice using the constructivism paradigm in empirical legal research using the Sociological juridical approach. The Source of research data consisted of primary data sources and secondary data sources, the research analysis used qualitative descriptive analysis.The research shows that the weaknesses of the application of fines in tax criminal cases as stipulated in Law Number 6 of 1983 is that the obligation to pay a fine is automatically annulled if the convict is serving a sentence of imprisonment, however, in a criminal case in the field of taxation, the amount of the penalty decided by the Court is still considered as "Tax Payable". this is not fair because it has not regulated subsidies in lieu of fines so that the Court's decision on fines cannot be implemented because the convict does not want to pay. The reconstruction of the law, according to the author, is basically not a form of revenge against perpetrators who are not cooperative and in order to pay their taxes, but as a means of increasing public awareness and obedience as taxpayers, so that in the end it is able to increase state revenue in the taxation sector. Therefore, The Law on General Provisions and Tax Procedures need to be reconstructed by adding new norms listed in Article 41 D.
REVIEW ARTICLE | June 8, 2021
Mechanism of Action and Clinical Significance of Angiogenesis: A Review
Dr. Deepa K.K, Dr. Anubhav Jannu, Dr. Mithun Kulambi
Page no 205-214 |
10.36348/sjpm.2021.v06i06.004
Angiogenesis is a complex, sophisticated process, subjected to many different conditions. A number of basic mechanisms of angiogenesis have been deciphered and several targets for therapeutic intervention have been identified. In recent decades, numerous pro and antiangiogenic molecules, as well as their ligands and intracellular signaling pathways, have been identified for treating numerous diseases. For the past decades angiogenesis has been a field under extensive investigation. Tumours depend on the growth of a vascular network, which is stimulated by a variety of angiogenic mediators, providing them with blood and oxygen. Inhibition of these factors and its pathways, there by reducing the growth of blood vessels was major breakthrough in treatment of cancer. Even though anti-angiogenic therapy has gained a lot of progression in the past decade, combination of conventional methods like chemotherapy and radiotherapy along with the antiangiogenic therapy would be more beneficial to the patient. This is a review article to understand the mechanism of action and clinical significance of angiogenesis.
REVIEW ARTICLE | June 8, 2021
Homoeopathy in COVID 19- A Treatment Protocol for Second and Third Wave
Dr. Tridibesh Tripathy, Prof. Shankar Das, Dr. Rakesh Dwivedi, Dr. Mohini Gautam
Page no 86-90 |
10.36348/sijtcm.2021.v04i06.001
The last global pandemic was Spanish flu in 2018 that lasted till April 2020 and Homoeopathy was used in the treatment of the Spanish flu [1]. With two consecutive subdued celebrations of World Homoeopathy Day on 10th April 2020 and 2021 due to the on-going COVID (Corona Virus Disease) 19epidemic or pandemic, it is time to re-reflect what Homoeopathy can offer at this stage as a therapeutic system. Currently in the second wave, Homoeopathy has been tried on COVID 19 patients but officially there is no standardized treatment plan unlike the modern medicine which has a treatment plan based on the hit and trial medicines. The current situation reflects that there is no cure to COVID 19 yet. It can be emphatically stated that Homoeopathy has proved its effectiveness in multiple viral diseases since its discovery in 1790. However, officially the AYUSH ministry through CCRH in January 2020 i.e., more than a year ago had offered the Homoeopathic medicine Arsenic Album- 30CH as a preventive medicine for COVID 19. The doses and frequency of the medicine are also clearly mentioned [7, 8]. The related press release of AYUSH ministry mentions that health advisory of AYUSH ministry includes Arsenic Album-30 as a possible preventive for flu like illness such as corona virus infection [7, 8]. India also confirmed its first Corona virus case in January 2020 [2].Unfortunately, when there is an actual need for the nation, there has been no official word from CCRH in 2021 regarding a treatment protocol when the pandemic has not only struck urban India but also rural India. Instead, two broad guidelines are issued for the Homoeopathic fraternity that suggests a group of remedies that are suggestive in nature [13, 14]. The current article focuses on the curative approach through a treatment protocol for the second and the upcoming third wave that Homoeopathy has the potential to offer in COVID 19 second and third wave. The cost effectiveness coupled with the therapeutic effectiveness of Homoeopathy can be applied to cover masses especially in rural India. Currently, COVID-19 has spread to rural India. Studies have indicated that the initial symptoms of COVID 19 disease leads to anosmia followed by fever, dry cough, respiratory distress through dry pneumonia respectively. The approach of treatment through the various stages has been dealt with in the article through application of multiple Homoeopathic medicines. The selected medicines are based on the principles of Homoeopathy using the text books of Homoeopathic Materia Medica. The article offers a treatment package/protocol for the second and upcoming third wave both for the urban and rural areas. Such strategies will not only offer to reduce hospitalization but also mortality and complications. Cases can be easily dealt at home where the Homoeopathic medicine does not allow the infection to spread to lungs while keeping the bowels in perfect shape thus enhancing the gut immunity.
The lack of treatment options for COVID-19 has led to many attempts to find alternative options to prevent the transmission of the disease or to control the progression of the infection. In this situation, there is a search for the remedies across the globe and has raised many concerns among the common people. In India, the world’s ancient medicinal system, Ayurveda has enough potential and possibilities to be employed both for the prevention and treatment of COVID19. This article presents the use of natural products and herbal extracts to increase immunity and decrease the probability of getting infected, as being practised by Anadayya.
ORIGINAL RESEARCH ARTICLE | June 8, 2021
On the Disinfection Chain as a New Technique for Economic and Chemical Free Disinfection of Public Places from Viruses
Djamel Ghernaout, Noureddine Elboughdiri
Page no 130-138 |
10.36348/sjet.2021.v06i06.003
For killing viruses such as coronaviruses (CoVs), researchers suggested disinfection chains of ultraviolet (UV)-C lamps supported by holding stands. Such chains can be folded easily for carrying purpose, and the length of the system could be changed following the need. Such uncomplicated device could be utilized for cheap, reusable and chemical free disinfection of public places; such setup is as well appropriate to neutralize the airborne viruses, even if the application of disinfection should be realized in absence of humans to avert the hazardous influence of UV rays on skin. On the other hand, chemical disinfectants are largely utilized on common touch surfaces in public settings, as a means of controlling the Cov propagation. Nonetheless, the continuous introduction of such dangerous chemicals can exacerbate the growth of biocide-tolerant and antibiotic-resistant bacteria on those surfaces and allow their direct transfers to humans. For these reasons, UV disinfection technology may be promising for dealing with such CoVs.
ORIGINAL RESEARCH ARTICLE | June 8, 2021
Clinicopathological Spectrum of Ovarian Lesions in Tertiary Care Hospital-Retrospective Study
Dr. Priya. R, Dr. Sarada. V
Page no 197-204 |
10.36348/sjpm.2021.v06i06.003
Introduction: Ovary is one of the commonest organs to be involved in both neoplastic and non-neoplastic lesions in females for all age groups. Most of the ovarian tumours have similar clinical, radiological and morphological presentation,thus making diagnostic modality challenging. The histopathological examinations play a major role in both diagnostic as well as in therapeutic interventions. Objective: In the semiurban population attending the tertiary care centre to determine the following characteristics of ovarian lesions a)The agewise distribution b) Histomorphological patterns.c) Frequency of occurence. Materials and Methods: The present study is a retrospective study done at Trichy SRM medical college hospital from January 2019 to January 2021 and includes 640 cases of ovarian lesions. Clinical and Histopathological details were recorded, analysed and compiled. Results: Total gynaecological specimens received in the Department of pathology, during this period of study was 1200.Out of these ovarian specimen were 640.Among 640 cases, 345 cases(54.1%) were Non-neoplastic and 295 cases(46.1) were neoplastic. The age group ranges from 10 to 70 yrs with 4th decade being the commonest age group involved.Among the Non-neoplastic lesions, follicular cysts (42.7%) were the commonest and found frequently being unilateral with left side involvement. Among the neoplastic lesions, serous cystadenoma (80 cases) is the commonest benign neoplasm and serous cystadenocarcinoma (16 cases) is the commonest malignant neoplasm. Conclusion: Histopathological evaluation is mandatry to validate the clinical and radiological diagnosis and categorization of ovarian lesions for effective treatment and patient care.
ORIGINAL RESEARCH ARTICLE | June 8, 2021
Adsorption of Lead from Aqueous Solution by Pulverized Local Clay
Abimbola George Olaremu
Page no 73-78 |
10.36348/sijcms.2021.v04i05.004
Removal of heavy metals from water presents a lingering challenge. Inorganic pollutants are persistent and non-biodegradable, hence are retained in polluted sites for a very long time. Due to their poisoning nature, it becomes imperative to develop cost-effective methods for their removal. In this study, a local clay mineral was collected and mildly treated for the adsorption of lead from an aqueous solution. The applicability of the pulverized clay from the Akoko region of Ondo state Nigeria, for removal of lead from aqueous solution, was evaluated using the batch sorption process. The role of pH, initial lead concentration, agitation time, and temperature were analyzed to get optimum conditions for maximum removal of lead. Experimental data were best fitted to Freundlich adsorption isotherm with a maximum adsorption capacity of 0.49 mg/g at correlation coefficient > 0.99. It was found that 80 minutes of contact, basic pH, and ambient temperature were optimum conditions for the removal of lead using pulverized clay. These findings further buttress that readily available geochemical substance can be harnessed for the decontamination of metal pollution in water/wastewater.
REVIEW ARTICLE | June 8, 2021
A Perspective on the Progress of the Theatre of Saad al-Faraj, with Emphasis on Censorship in Kuwait and the challenged Play Custom is Second Nature
Dr. Ali Ali al-Anezi
Page no 165-174 |
10.36348/sijll.2021.v04i06.002
This study is an examination of the life and work of the Kuwaiti dramatist Saad al-Faraj (1938-). al-Faraj‟s name is virtually unknown in the West – particularly in the English-speaking West, although he is well known in Arab World. Only one academic study of any significance has appeared in Arabic on this eminent and fascinating dramatist, who was honoured by NCCAL and the Arab Theatre Institute at the end of his life. This study do not attempt to be comprehensive but focus on particular stages of al-Faraj‟s career. This study is, therefore, the only one to attempt to see al-Faraj whole. To do so it combines an account of his life which seeks to comprehend the various forces that shaped his thinking with an analysis of one of his main dramatic work. The study concentrates on the years following the trauma inflicted on the Arab world by the catastrophe of the defeat of June 1967. Al-Faraj‟s career can be divided into two phases: the immature plays of his young manhood; his late period – the „Epic theatre‟, when his Nasrism politics were the main factor shaping his drama. The study places al-Faraj in his historical and sociocultural context and provides a brief background explaining the literary and theatrical traditions of the Arab world that influenced his activity as a dramatist. His late work is then examined in turn and his play Custom is Second Nature is analysed in accordance with the focus of the study. This means given to the late period, but no significant work is neglected. The study aims to trace the trajectory of al-Faraj‟s development using a variety of sources: the plays themselves, al-Faraj‟s own journalism and critical writings, interviews with him, and his close friends and colleagues, in addition to a number of journals, books and articles, some of which contain important interviews with al-Faraj that shed light on his thought and ways of working. Conclusions will be drawn but, more importantly, questions will be raised, and it is hoped that scholars will consider this playwright and his work a subject meriting further research.
ORIGINAL RESEARCH ARTICLE | June 8, 2021
Factors Affecting the Purchase of Imported Cosmetics by Chinese Consumers
Wei Sun, Hoyoung Shin, Kisu Kim, Jing Li
Page no 220-225 |
10.36348/sjef.2021.v05i06.002
In recent years, Chinese consumers' buying behavior in the international luxury consumer market has greatly risen due to China's rising economic strength. In this case, the imported cosmetics market has been strongly stimulated. Even in the context of the global economic downturn, the consumption of imported cosmetics by Chinese consumers has improved. Therefore, some key factors affecting purchasing behavior is necessary to be researched. There are four factors including celebrity influence, comparative advantage, appearance and brand culture in this empirical research. The results of the study show that the four factors all have positive impacts on women's purchase intention. This article aims to provide some inspiration for marketing in imported cosmetics industry.
CASE REPORT | June 8, 2021
Mixed Ovarian Tumor Associating a Carcinoid Tumor and A Borderline Mucinous Tumor with Microinvasion: About A Case
F.Chadi, M.Ibrahim Hussein, M.Cheddadi, Ty.Aaboudech, B.El Khannoussi
Page no 215-217 |
10.36348/sjpm.2021.v06i06.005
Carcinoid tumors of the ovary may be primary or metastatic. Primary carcinoid tumors are rare and the majority of tumors occur in association with a mature cystic teratoma, but a considerable number occur in a pure form. They may also arise in a solid teratoma or mucinous tumor. Histologically, according to WHO, there are four variants: insular, trabecular, strumal and mucinous. They can be mixed with a combination of pure types; most often insular and trabecular. Immunohistochemistry is necessary for confirmation of the diagnosis. Most tumors are seen in perimenopausal women. Two thirds of primary carcinoid tumors are localized and have a good prognosis. Surgery is the treatment of choice based on total hysterectomy with bilateral adnexectomy. The present case report describes a carcinoid tumor associated with endocervical-like mucinous borderline tumor with microinvasion of the ovary in a 49 year old woman.
REVIEW ARTICLE | June 8, 2021
Complementary Medicine Clinical Trials: Mindfulness and COVID-19
Dr. A.M. Tacón
Page no 91-93 |
10.36348/sijtcm.2021.v04i06.002
Humanity has suffered from infectious diseases throughout history and the psychological burden of prolonged stress and uncertainty. The coronavirus (SARS-CoV-2, COVID-19), is one such pandemic that produced long-term mental as well as physical sequelae. During 2020, the year of COVID, the stress and anxiety about this life-threatening virus led to a surge of health recommendations and clinical research into mindfulness meditation as a coping strategy. This short communication is an exploratory review of international clinical trials investigating mindfulness-based complementary therapies to reduce COVID induced stress-related or mental health conditions: clinical trial frequency by country as well as frequent populations investigated, specifically, healthcare and non-healthcare samples.
ORIGINAL RESEARCH ARTICLE | June 6, 2021
Seroprevalence of Cytomegalovirus in Chronic Hemodialysis Patients in Morocco
Elghouat Ghita, Oualhadj Hamza, Nakhli Raja, El Kamouni Youssef, Miloudi Mohcine, Arsalane Lamiae, Zouhair Said
Page no 192-196 |
10.36348/sjpm.2021.v06i06.002
CMV infection is endemic in most countries of the world. It is likely to take severe forms in immunocompromised individuals hemodialysis patients, given that the seroprevalence is high among the general population. Our study is a prospective description of the seroprevalence of cytomegalovirus among chronic hemodialysis patients in Marrakesh through a serie of 5120 patients treated in the hemodialysis centers of Marrakesh, who’s their serum is analyzed in Virology department of the Military Hospital Avicenne, over a period of 64 months, from September 2015 to January 2021. Serological test for the presence of IgG and IgM anti CMV, was performed by immunoassay technique chemiluminescent microparticle (CMIA), by ARCHITECT (ABBOTT DIAGNOSTIC). The prevalence of IgG and IgM anti-CMV was 98% and 0.6% respectively. The mean age of patients with CMV IgG positive was 53 years. The sex ratio was 1.04. Arterial hypertension was present in 52% of CMV positive patients, followed by diabetes (29%). Among our patients, 19% have been on hemodialysis for less than 2 years, while 42% have been treated for 2 to 5 years. 68% of CMV-positive patients are on hemodialysis 3 times a week versus 32% on 2 times. The prevalence of CMV is 63% in transfused patients with an average recurrence of 2 transfusions. Regarding the type of blood transfused, 99.7% of the patients were transfused with standard blood, against 16 patients transfused with leukoreduced blood. We recommend blood transfusion leukodepleted in the hemodialysis population to reduce the risk of transfusion transmission CMV.
ORIGINAL RESEARCH ARTICLE | June 6, 2021
Human Rights Law Regulations against Stunting Patients in Indonesia
Andi Mudirah Ulya, Iin Karita Sakharina, Muh Hasrul
Page no 326-333 |
10.36348/sijlcj.2021.v04i06.002
This paper will analyze the regulation of human rights law on stunting patients in Indonesia. This type of research is a normative legal research, using a conceptual approach and statute approach. The data used are secondary data consisting of primary legal materials and secondary legal materials. The collected data were then analyzed qualitatively. The results showed that the Human Rights has developed quite rapidly, namely on December 10, 1948, the issuance of the Universal Declaration of Human Rights. On November 20, 1959, with the issuance of the Declaration on the Rights of the Child, it was stated that children had to be guaranteed healthy growth and development and to achieve this goal there had to be special care and protection for the child and the mother. Children have the right to adequate nutrition, housing, recreation and health services. Article 28H of the 1945 Constitution of the Republic of Indonesia, the second amendment states that every person has the right to live in physical and mental well-being and to receive health services, health as an element of human welfare and a basic need in maintaining his life, therefore, everyone has the same right to achieve an optimal degree of health, and to be responsible for his health, the health that is meant is a state of body, soul, and social conditions that enable everyone to live productively socially and economically, where the legal arrangement is based on the Law of the Republic of Indonesia Number 36 Year 2009 concerning Health, Presidential Regulation of the Republic of Indonesia Number 42 Year 2013 concerning the National Movement for the Acceleration of Improvement of Nutrition, Regulation of the Minister of Health of the Republic of Indonesia No. 14 Year 2019, Regulation of the Governor of South Sulawesi Number 152 Year 2017 concerning the Regional Action Plan for Food and Nutrition of South Sulawesi Province for 2017-2019.
ORIGINAL RESEARCH ARTICLE | June 6, 2021
Factors Promoting Pet Economic Development among Youth in the COVID-19
Wei Sun, Hoyoung Shin, Kisu Kim, Qiongrun Huang
Page no 213-219 |
10.36348/sjef.2021.v05i06.001
With spreading of COVID-19, more people choose to stay at home and live with pets. In terms of the diversification of information acquisition methods and the influence of self-media platforms on young people, pets have become a major way for contemporary young people to vent pressure and release their feelings. As more and more people pay more attention to pets, a large number of pet peripheral derivatives have gradually emerged to form a pet commodity industry chain, such as pet staple food, pet snacks, pet toys, pet clothing, nutrition, beauty, etc. Through research on pet related materials, the research found that pet consumption has a very large and complete system, and the main force for pet consumption is mostly young people. Based on the background of such a consumption environment, this article takes the analysis of the reasons that affect young people’s consumption of pets as the starting point, and uses questionnaires to investigate and analyze the reasons why young people consume pets. From platform, peer, advertising, social interaction, and companionship, five Factors conduct empirical research to explore the reasons why young people consume pets. SEM analysis results show that companionship, platform, and social interaction have a significant impact on purchase intention, while peers and advertising have no effect on purchase intention. This article will further study the factors that affect young people's consumption of pets and how these factors affect young people's consumption of pets.
CASE REPORT | June 6, 2021
Hemangioma of the Rhinopharynx: About A Case
Sefrioui TI, Lassikri O, Mahiou N, Nitassi S, Bencheikh R, Benbouzid A, Oujilal A, Essakalli L
Page no 119-121 |
10.36348/sjm.2021.v06i06.001
Hemangiomas are the most common vascular lesions in early childhood. More than half of the cases involve head and neck. The case of 1 patient consulted following an epistaxis associated with a unilateral nasal obstruction. The CT and nasal sinus angio-MRI (Figure-2) objectified a heterogeneous mass of the posterior wall of the cavum, Cerebral arterography evoked a hemangioma with the presence of a vascular blush, There was no enlargement of the spheno-palatine hole. A preoperative embolization was performed to prevent massive intraoperative bleeding. Surgical management consisted of an exclusive endoscopic endonasal removal of the tumor. Histologically, mixed hemangioma is characterized by the association of lobular proliferation consisting of a central vessel surrounding smaller vessels in the breast of a stromafibromyxoıde and sinusoid lakes with blood throats.